UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

Date of report (Date of earliest event reported): ~~January~~February 202, ~~2025~~2026

Tavia Acquisition Corp.
(Exact name of registrant as specified in its charter)

Cayman Islands		001-42430		N/A
(State or other jurisdiction of incorporation)		(Commission File Number)		(I.R.S. Employer Identification No.)

850 Library Avenue, Suite 204 Newark, DE		19711
(Address of principal executive offices)		(Zip Code)

(212) 506-6298

(Registrant’s telephone number, including area code)

4Not ~~Southbury~~Applicable

144 Loudoun Road

London, United Kingdom

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Units, each consisting of one Ordinary Share and one Right	TAVIU	The Nasdaq Stock Market LLC
Ordinary shares, par value $0.0001 per share	TAVI	The Nasdaq Stock Market LLC
Rights, each Right to acquire one-tenth (1/10) of one Ordinary Share	TAVIR	The Nasdaq Stock Market LLC

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 41.01. ~~Changes~~Entry ininto ~~Registrant’s~~a ~~Certifying~~Material ~~Accountant~~Definitive Agreement.

On February 2, 2026, Tavia Acquisition Corp (“we,” “us” or the “Company”) issued a promissory note (the “Promissory Note”) ~~Dismissal~~to EarlyBirdCapital, Inc. (the “Lender”), the representative of ~~Independent~~the ~~Registered~~underwriters ~~Public~~of ~~Accounting~~our ~~Firm~~initial public offering (the “IPO”). Pursuant to the Promissory Note, the Lender agreed to loan us up to an aggregate principal amount of $300,000. The Promissory Note is non-interest bearing and all outstanding amounts under the Promissory Note will be due on the earlier of the consummation of a business combination, or the liquidation of the trust account established in connection with our IPO, if a business combination is not consummated. If we do not consummate a business combination, we may use a portion of any funds held outside the trust account into which we have placed the proceeds of the IPO to repay the Promissory Note; however, no proceeds from the trust account may be used for such repayment. If such funds are insufficient to repay the Promissory Note, the Promissory Note will not be repaid. The foregoing description of the Promissory Note is qualified in its entirety by reference to the full text of the Promissory Note, which is filed as Exhibit 10.1 to this Current Report on Form 8-K and incorporated herein by reference.

OnItem ~~January 20, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of Tavia Acquisition Corp~~2.03. ~~(the~~Creation ~~“Company”) dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective as~~ of ~~January~~a ~~20,~~Direct ~~2025.~~Financial AsObligation ~~described~~or ~~below,~~an ~~the~~Obligation ~~change in~~under ~~independent~~an ~~registered~~Off-Balance ~~public~~Sheet ~~accounting~~Arrangement ~~firm is not the result~~ of ~~any~~a ~~disagreement with Marcum~~Registrant.

~~Marcum’s~~See ~~audit reports on~~ the ~~Company’s~~information ~~balance~~set ~~sheets as~~forth ~~of March 31, 2024 and December 5, 2024, the related statement of operations, changes~~ in ~~shareholders’~~Item ~~equity~~1.01 ~~and cash flows for~~of ~~the~~this ~~period~~Current ~~from~~Report ~~March 7,~~on ~~2024~~Form ~~(inception) through March 31~~8-K, ~~2024,~~which ~~and~~is ~~the~~incorporated ~~related~~herein ~~notes did~~by not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that, the reports included an explanatory paragraph relating to substantial doubt about the Company’s ability to continue as a going concernreference.

During the period from March 7, 2024 (inception) through March 31, 2024 and through December 5, 2024 , as well as the subsequent interim period through the date of dismissal, there were (i) no disagreements (as defined in Item ~~304(a)(1)(iv)~~9.01. ofFinancial ~~Regulation~~Statements ~~S-K) between the Company~~ and Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Marcum’s satisfaction, would have caused Marcum to make reference thereto in their reports on the financial statements for such fiscal periods, and (ii) no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K)Exhibits.

~~The~~(d) Company provided Marcum with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that Marcum furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made hereinExhibits. ~~A copy of Marcum’s letter, dated January 24, 2025, is filed as Exhibit 16.1 to this Current Report on Form 8-K.~~

(b) Engagement of New Independent Registered Public Accounting Firm

Exhibit No.		Description
10.1		Promissory Note dated February 2, 2026 made by Tavia Acquisition Corp to the order of EarlyBirdCapital, LLC
104		Cover Page Interactive Data File (embedded within the Inline XBRL document).

On January 20, 2025, the Audit Committee approved the engagement of WithumSmith+Brown PC (“Withum”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024. Withum was formally engaged on January 20, 2025.1

During the period from March 7, 2024 (inception) through March 31, 2024, as well as the subsequent interim period through the engagement of Withum, neither the Company nor anyone acting on its behalf has consulted with Withum regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements or the effectiveness of internal control over financial reporting, and neither a written report nor oral advice was provided to the Company that Withum concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K), or (iii) any reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).SIGNATURES

~~Item~~Pursuant ~~9.01~~to ~~Financial~~the ~~Statement~~requirements ~~and~~of ~~Exhibits~~the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

~~(d)~~TAVIA ~~Exhibits~~acquisition corp. ~~The~~By: ~~following~~/s/ ~~exhibits~~Kanat ~~are~~Mynzhanov ~~filed~~Name: ~~with~~Kanat ~~this~~Mynzhanov ~~Form 8-K~~Title: Chief Executive Officer

Exhibit No.		Description of Exhibits
16.1		Letter from Marcum LLP addressed to the Securities and Exchange Commission dated January 24, 2025
104		The cover page from this Current Report on Form 8-K, formatted as inline XBRL

Date: February 3, 2026

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	TAVIA acquisition corp.
	By:	/s/ Kanat Mynzhanov
		Name:	Kanat Mynzhanov
		Title:	Chief Executive Officer
Date: January 24, 2025

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